$ 17.82 \div -0.3 $
Explanation: ${0}$ ${3}$ ${1}$ ${7}$ ${8}$ ${2}$ $\text{Shift the decimal 1 to the right.}$ ${1}$ $\text{How many times does }3\text{ go into }{1}\text{?}$ ${0}$ ${1}$ $-\vphantom{0}$ ${1}\div3={0}\text{ or }3\times{0} = {0}$ ${7}$ $\text{How many times does }3\text{ go into }{17}\text{?}$ ${5}$ ${1}$ ${5}$ ${2}$ $-\vphantom{0}$ ${17}\div3={5}\text{ or }3\times{5} = {15}$ ${8}$ $\text{How many times does }3\text{ go into }{28}\text{?}$ ${9}$ ${2}$ ${7}$ ${1}$ $-\vphantom{0}$ ${28}\div3={9}\text{ or }3\times{9} = {27}$ ${2}$ $\text{How many times does }3\text{ go into }{12}\text{?}$ ${4}$ ${1}$ ${2}$ ${0}$ $-\vphantom{0}$ ${12}\div3={4}\text{ or }3\times{4} = {12}$ A positive number divided by a negative number is a negative number. $17.82 \div -0.3 = -59.4$